Determinants of intellectual capital disclosure: evidence from India
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DOI: 10.1108/jfra-01-2016-0003
Abstract: Purpose This paper aims at exploring the extent and determinants of intellectual capital disclosure (ICD) in India. Design/methodology/approach Content of annual reports of 200 firms classified on their market capitalization is analysed using search terms… read more here.
Keywords: capital; determinants intellectual; capital disclosure; market ... See more keywords
Corporate governance and intellectual capital disclosure : evidence from the Scandinavian countries
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DOI: 10.1504/ijlic.2018.091976
Abstract: In the modern society intellectual capital (IC) disclosure offers valuable insights on the information transparency between the organisation and its stakeholders. The purpose of the present study is to analyse the determinants of IC disclosure… read more here.
Keywords: capital disclosure; intellectual capital; disclosure; corporate governance ... See more keywords
Factors Affecting Intellectual Capital Disclosures: A Case of Primary Sectors in Thailand
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DOI: 10.31014/aior.1992.01.04.46
Abstract: The aim of this paper is to explore the quality of Intellectual Capital Disclosure (ICD) in the modern economic era. Using the data from both agricultural sector and resources sector listed in The Stock Exchange… read more here.
Keywords: quality; capital; capital disclosure; intellectual capital ... See more keywords